Solutions Manual – McGraw-Hill’s Taxation

Taxation of Individuals 2016 Edition

7th Edition Spilker Solutions Manual

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Chapter 5
Gross Income and Exclusions

SOLUTIONS MANUAL
Discussion Questions

1. [LO 1] Based on the definition of gross income in §61 and related regulations, what is the general
presumption regarding the taxability of income realized?
§61(a) defines gross income as all income from whatever source derived. Reg. §1.61-(a)
provides further insight into the definition of gross income as follows: Gross income means
all income from whatever source derived, unless excluded by law. Gross income includes
income realized in any form, whether in money, property, or services. Thus, the general
presumption regarding any income realized is that it is taxable, unless otherwise excluded
by law.

2. [LO 1] Based on the definition of gross income in §61, related regulations, and judicial rulings,
what are the three criteria for recognizing taxable income?
Based on §61(a), Reg. §1.61-(a), and various judicial rulings, taxpayers recognize gross income
when (1) they receive an economic benefit, (2) they realize the income, and (3) no tax provision
allows them to exclude or defer the income from gross income for that year.

3. [LO 1] Describe the concept of realization for tax purposes.

As indicated in Reg. §1.61-(a), the tax definition of income adopts the realization principle.
Under this principle, income is realized when (1) a taxpayer engages in a transaction with
another party, and (2) the transaction results in a measurable change in property rights. In
other words, assets or services are exchanged for cash, claims to cash, or other assets with

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 Solutions Manual – McGraw-Hill’s Taxation

determinable value. The concept of realization for tax purposes closely parallels the
concept of realization for financial accounting purposes. Requiring a transaction to
trigger realization reduces the uncertainty associated with determining the amount of
income because a change in rights can typically be traced to a specific moment in time and
is generally accompanied by legal documentation.

4. [LO 1] Compare and contrast realization of income with recognition of income.

Realization is a judicial concept that determines the period in which income is generated, whereas,
recognition is a statutory concept that determines whether realized income is going to be included
in gross income during the period. Realization is a prerequisite to recognition, and absent an
exclusion or deferral provision, recognition is automatic.
5. [LO 1] Tim is a plumber who joined a barter club. This year Tim exchanges plumbing services for
a new roof. The roof is properly valued at $2,500, but Tim would have only billed $2,200 for the
plumbing services. What amount of income should Tim recognize on the exchange of his services
for a roof? Would your answer change if Tim would have normally billed $3,000 for his services?
Assuming the roof is properly valued, the taxpayer should recognize the value of the property
received or $2,500 regardless of the amount he would have billed. The value of the plumbing
services, however, would help determine the value of the roof.
6. [LO 1] Andre constructs and installs cabinets in homes. Blair sells and installs carpet in
apartments. Andre and Blair worked out an arrangement whereby Andre installed cabinets in
Blair’s home and Blair installed carpet in Andre’s home. Neither Andre nor Blair believes they are
required to recognize any gross income on this exchange because neither received cash. Do you
agree with them? Explain.
Both Andre and Blair are required to recognize gross income equal to the value of the goods and
services they received. Reg. §1.61-(a) indicates that taxpayers realize income whether they receive
money, property, or services in a transaction. That is, the form of the receipt does not matter. In
this case, Andre should report gross income equal to the carpet he received and Blair should
report gross income equal to the value of the cabinets he received.
7. [LO 1] What issue precipitated the return of capital principle? Explain.
The issue was the amount of income taxpayers must realize when they sell property. Initially, the
IRS was convinced that Congress’s all-inclusive definition of income required taxpayers to include
all sale proceeds in gross income. Taxpayers, on the other hand, argued that a portion of proceeds
from a sale represented a return of the cost or capital investment in the underlying property (called
tax basis). The courts determined that when receiving a payment for property, taxpayers are
allowed to recover the cost of the property tax free. Consequently, when taxpayers sell property,
they are allowed to reduce the sale proceeds by their unrecovered investment in the property to
determine the realized gain from the sale. When the tax basis exceeds the sale proceeds, the return
of capital principle generally applies to the extent of the sale proceeds. The excess of basis over

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 Solutions Manual – McGraw-Hill’s Taxation

sale proceeds is generally not considered to be a return of capital, but rather a loss that is
deductible only if specifically authorized by the tax code.
8. [LO 1] Compare how the return of capital principle applies when (1) a taxpayer sells an asset and
collects the sale proceeds all immediately and (2) a taxpayer sells an asset and collects the sale
proceeds over several periods (installment sales). If Congress wanted to maximize revenue from
installment sales, how would they have applied the return of capital principle for installment sales?
The return of capital principle states that the proceeds from a sale are not income to the extent of
the taxpayer’s cost or investment in the asset. When the proceeds are collected over several
periods, the return of capital principle is usually modified by the law to provide that the return of
capital occurs evenly (pro rata) over the collection period. To maximize revenues, the government
might require for the return of capital to occur at the end of the collection; whereas, taxpayers
normally prefer for the return of capital to occur at the beginning of the collection period to allow
them to defer recognizing income from the transaction.
9. [LO 1] This year Jorge received a refund of property taxes that he deducted on his tax return last
year. Jorge is not sure whether he should include the refund in his gross income. What would you
tell him?
If the refund is made for an expenditure deducted in a previous year, then under the tax benefit
rule the refund is included in gross income to the extent that the prior deduction produced a tax
benefit. In this case, if Jorge deducted the property taxes (and received a tax benefit or tax savings
from the deduction) on his prior year tax return, he must include the refund in his gross income this
year to the extent the property taxes resulted in a tax benefit. If he did not deduct property taxes on
his tax return last year, he is not required to include the refund in his gross income.
10. [LO 1] Describe in general how the cash method of accounting differs from the accrual method.
Under the cash method taxpayers recognize income in the period they receive it. Under the
accrual method, they recognize income when they earn it rather than when they receive it.
Likewise, cash basis taxpayers are entitled to claim deductions when they make expenditures.
Under the accrual method, taxpayers deduct expenses when they incur or accrue the associated
expenditure.
11. [LO 1] Janet is a cash-basis calendar-year taxpayer. She received a check for services provided in
the mail during the last week of December. However, rather than cash the check, Janet decided to
wait until the following January because she believes that her delay will cause the income to be
realized and recognized next year. What would you tell her? Would it matter if she didn’t open
the envelope? Would it matter if she refused to check her mail during the last week of December?
Explain.
The constructive receipt doctrine states that a taxpayer realizes and recognizes income when it is
actually or constructively received. Constructive receipt is deemed to occur when the income has
been credited to the taxpayer’s account or when the income is unconditionally available to the
taxpayer, the taxpayer is aware of the income’s availability, and there are no restrictions on the

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 Solutions Manual – McGraw-Hill’s Taxation

taxpayer’s control over the income. This doctrine prevents Janet, a cash basis taxpayer, from
arbitrarily shifting income to a later period by postponing the delivery or acceptance of a payment.
It does not matter if she refuses to open the envelope or check her mail, because the income is
unconditionally available to her, she is aware of the income’s availability, and there are no
restrictions on her control over the income.
12. [LO 1] The cash method of accounting means that taxpayers don’t recognize income unless they
receive cash or cash equivalents. True or false? Explain.
False - under the cash method, taxpayers recognize income in the period they receive it (in the
form of cash, property, or services).
13. [LO 1] Contrast the constructive receipt doctrine with the claim of right doctrine.
The constructive receipt doctrine states that a taxpayer realizes and recognizes income when it is
actually or constructively received. Constructive receipt is deemed to occur when the income has
been credited to the taxpayer’s account or when the income is unconditionally available to the
taxpayer, the taxpayer is aware of the income’s availability, and there are no restrictions on the
taxpayer’s control over the income. In contrast, the claim of right doctrine states that income has
been realized if a taxpayer receives income and there are no restrictions on the taxpayers use of
the income (for example, the taxpayer does not have an obligation to repay the amount). Thus, the
constructive receipt applies where the taxpayer has not yet actually received income (but it has
been credited to the taxpayer’s account or is unconditionally available), whereas the claim of right
doctrine applies when the taxpayer has received an item of income and the question is whether the
taxpayer has an unrestricted right to the income.
14. [LO 1] Dewey is a lawyer who uses the cash method of accounting. Last year Dewey provided a
client with legal services worth $55,000, but the client could not pay the fee. This year Dewey
requested that in lieu of paying Dewey $55,000 for the services, the client could make a $45,000
gift to Dewey’s daughter. Dewey’s daughter received the check for $45,000 and deposited it in her
bank account. How much of this income is taxed, if any, to Dewey? Explain.
A cash method taxpayer recognizes income on the value of property received, so $45,000 of income
will be recognized in this year. The assignment of income doctrine holds that earned income is
taxed to the taxpayer providing the goods or services. Hence, Dewey and not his daughter is taxed
on the entire amount of service income. Because the money went to Dewey’s daughter, his
daughter will be treated as though she received a gift from Dewey.
15. [LO 1] Clyde and Bonnie were married this year. Clyde has a steady job that will pay him about
$37,000 while Bonnie does odd jobs that will produce about $28,000 of income. They also have a
joint savings account that will pay about $400 of interest. If Clyde and Bonnie reside in a
community property state and file married-separate tax returns, how much gross income will Clyde
and Bonnie each report? Any difference if they reside in a common law state? Explain.
In a community property state each spouse will report exactly half of the income earned by the
other. Hence, Bonnie and Clyde will each report $32,700 ($18,500+$14,000+$200). In a

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 Solutions Manual – McGraw-Hill’s Taxation

common law state, Bonnie will report $28,200 which is her separate income ($28,000) plus half of
the joint income ($200). Likewise, Clyde will report $37,200.
16. [LO 2] Distinguish earned income from unearned income, and provide an example of each.
Earned income is income derived from services and includes compensation and other forms of
business income received by a taxpayer even if the taxpayer’s business is selling inventory. In
contrast, unearned income is income derived from property. Salary is a good example of earned
income whereas interest is an example of unearned income.
17. [LO 2] Jim purchased 100 shares of stock this year and elected to participate in a dividend
reinvestment program. This program automatically uses dividends to purchase additional shares of
stock. This year Jim’s shares paid $350 of dividends and he used these funds to purchase shares of
stock. These additional shares are worth $375 at year-end. What amount of dividends, if any,
should Jim declare as income this year? Explain.
Jim is taxed on $350 of dividend income because under constructive receipt he had the ability or
power to obtain or control the dividend income. That is, the tax laws treat the dividend as though
Jim received the dividend and then used it to acquire the new stock. The value of the stock at the
end of the year is not relevant, because Jim has not realized the appreciation on the stock he
purchased.
18. [LO 2] Jerry has a certificate of deposit at the local bank. The interest on this certificate was
credited to his account on December 31 of last year but he didn’t withdraw the interest until
January of this year. When is the interest income taxed?
Jerry should include the interest in gross income last year, because he is a cash method taxpayer,
and he is treated as having received the income when it is paid or credited to his account. At that
point, he has control over the interest income.
19. [LO 2] Conceptually, when taxpayers receive annuity payments, how do they determine the
amount of the payment they must include in gross income?
Payments taxpayers receive from an annuity they have purchased consist of both income and
return of the initial cost or investment in the annuity. Consistent with the return of capital
principle the proceeds are not income to the extent of the taxpayer’s investment in the asset. As
proceeds are collected over several periods, the law provides that the return of capital occurs
evenly (pro rata) over the collection period for fixed term annuities or over the expected collection
period for life annuities.
20. [LO 2] George purchased a life annuity to provide him monthly payments for as long as he lives.
Based on IRS tables, George’s life expectancy is 100 months. Is George able to recover his cost of
the annuity if he dies before he receives 100 monthly payments? Explain. What happens for tax
purposes if George receives more than 100 payments?
If George dies before receiving the expected number of payments, the amount of unrecovered
investment (the initial investment less the amounts received treated as a nontaxable capital

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 Mix raw sugar, 30 lbs.
red tartar, in fine powder, 6 oz.
Add brandy, 1 gallon.
This will make 18 gallons.
“When the must,” says Mr. Carnell, “has fermented 2 days, (during
which time it should be stirred up two or three times,) take out of the vat
about two or three quarts of the stones, and break them and the kernels,
and then return them into the vat again.”

186. Another Method.

Take a considerable quantity of damsons and common plums inclining
to ripeness: slit them in halves, so that the stones may be taken out, then
mash them gently, and add a little water and honey. Add to every gallon
of the pulp a gallon of spring water, with a few bay-leaves and cloves;
boil the mixture, and add as much sugar as will well sweeten it; skim off
the froth and let it cool. Now press the fruit, squeezing out the liquid
part; strain all through a fine strainer, and put the water and juice
together in a cask. Having allowed the whole to stand and ferment for
three or four days, fine it with white sugar, flour, and whites of eggs;
draw it off into bottles, then cork it well. In twelve days it will be ripe,
and will taste like weak Port, having the flavour of Canary.

187. Another.
Gather the damsons on a dry day, weigh them, and bruise them. Put
them into a stein that has a cock in it, and to every 8 pounds of fruit add
a gallon of water. Boil the water, skim it, and put it scalding hot to the
fruit. Let it stand two days, then draw it off and put it into a vessel, and
to every gallon of liquor put 2½ lbs. of fine sugar. Fill up the vessel, and
stop it close, and the longer it stands the better. Keep it for twelve
months in the vessel, and then bottle, putting a lump of sugar into every
bottle. The small damson is the best for this purpose.

188. CHERRY WINE.

Take of cold soft water, 10 gallons,
cherries, 10 gallons.
Ferment.
 Mix raw sugar, 30 lbs.
red tartar in fine powder, 3 oz.
Add brandy, 2 or 3 quarts.
This will make 18 gallons.
Two days after the cherries have been in the vat, Mr. Carnell says, we
should take out about three quarts of the cherry stones, break them and
the kernels, and return them into the vat again.

189. Another.
Take cherries, nearly ripe, of any red sort, clear them of the stalks and
stones, then put them into a glazed earthen vessel, and squeeze them to a
pulp. Let them remain in this state for twelve hours to ferment; then put
them into a linen cloth not too fine, and press out the juice with a
pressing board, or any other convenient instrument. Now let the liquor
stand till the scum rises, and with a ladle or skimmer take it clean off;
then pour the clearer part, by inclination, into a cask, where, to each
gallon put a pound of the best loaf sugar, and let it ferment for seven or
eight days. Draw it off, when clear, into lesser casks, or bottles; keep it
cool as other wines, and in ten or twelve days it will be ripe.

190. MORELLA WINE.

Cleanse from the stalks, sixty pounds of Morella cherries, and bruise
them so that the stones shall be broken. Now press out the juice and mix
it with 6 gallons of sherry wine, and four gallons of warm water. Having
grossly powdered separate ounces of nutmeg, cinnamon, and mace, hang
them separately, in small bags, in the cask containing the mixture. Bung
it down, and in a few weeks it will become a deliciously flavoured wine.

191. PEACH WINE.

Take of cold soft water, 18 gallons,
refined sugar, 25 lbs.
honey, 6 lbs.
white tartar, in fine powder, 2 ounces,
Peaches, sixty or eighty in number.
Ferment.
Then add 2 gallons of brandy.
 This will make 18 gallons.
The first division is to be put into the vat, and the day after, before the
peaches are put in take the stones from them, break them and the kernels,
then put them and the pulp into the vat, and proceed with the general
process.

192. PEACH AND APRICOT WINE.

Take peaches, nectarines, &c. pare them, and take the stones out; then
slice them thin, and pour over them from a gallon to two gallons of
water, and a quart of white wine. Place the whole on a fire to simmer
gently for a considerable time, till the sliced fruit becomes soft; pour off
the liquid part into another vessel containing more peaches that have
been sliced but not heated; let them stand for twelve hours, then pour out
the liquid part, and press what remains through a fine hair bag. Let the
whole be now put into a cask to ferment; add of loaf-sugar, a pound and
a half to each gallon. Boil well, an ounce of beaten cloves in a quart of
white wine, and add to it the above.
Apricot wine may be made by only bruising the fruit and pouring the
hot liquor over it. This wine does not require so much sweetening. To
give it a curious flavour, boil an ounce of mace, and half an ounce of
nutmegs, in a quart of white wine; and when the wine is fermenting, pour
the liquid in hot. In about twenty days, or a month, these wines will be fit
for bottling.

193. APRICOT WINE.

Boil together three pounds of sugar, and three quarts of water; and
skim it well. Put in six pounds of apricots pared and stoned, and let them
boil till they become tender. Then take them up, and when the liquor is
cold, bottle it. After taking out the apricots, let the liquor be boiled with a
sprig of flowered clary. The apricots will make marmalade, and be very
good for present use.

194. LEMON WINE.

Pare off the rinds of six large lemons, cut them, and squeeze out the
juice. Steep the rinds in the juice, and put to it a quart of brandy. Let it
stand three days in an earthen pot close stopped; then squeeze six more,
and mix with it two quarts of spring water, and as much sugar as will
sweeten the whole. Boil the water, lemons, and sugar together, and let it
stand till it be cool. Then add a quart of white wine, and the other lemons
and brandy: mix them together, and run it through a flannel bag into
some vessel. Let it stand three months and then bottle it off.
Cork the bottle well; keep it cool, and it will be fit to drink in a month
or six weeks.

195. Another.
Pare five dozen of lemons very thin, put the peels into five quarts of
French brandy, and let them stand fourteen days. Then make the juice
into a syrup with 3 lbs. of single refined sugar, and when the peels are
ready, boil 51 gallons of water, with 40 lbs. of single refined sugar for
half an hour. Then put it into a tub, and when cool, add to it one spoonful
of yeast, and let it work two days. Then tun it, and put in the brandy,
peels, and syrup. Stir them altogether, and close up the cask. Let it stand
three months, then bottle it, and it will be as pale and as fine as any
citron water.

196. APPLE WHITE WINE.

Take of cold soft water, 2 gallons,
apples, well bruised, 3 bushels,
honey, 10 lbs.
white tartar, 2 ounces,
1 nutmeg, in powder,
rum, 2 quarts.
This will make 18 gallons.

197. APPLE WINE.

To every gallon of apple juice, immediately it comes from the press,
add 2 lbs. of common loaf sugar; boil it as long as any scum rises, then
strain it through a sieve, and let it cool; add some good yeast, and stir it
well; let it work in the tub for two or three weeks, or till the head begins
to flatten, then skim off the head, draw it clear off, and tun it. When
made a year, rack it off, and fine it with isinglass; then add ½ a pint of
the best rectified spirit of wine, or a pint of French brandy, to every 8
gallons.

198. APPLE RED WINE.

Take of cold, soft water, 2 gallons,
apples, well bruised, 3 bushels.
Ferment.
Mix, raw sugar, 15 lbs.
beet-root sliced, 4 lbs.
red tartar, in fine powder, 3 oz.
then add ginger, in powder, 3 oz.
rosemary and lavender leaves, of each 2 handsful,
British spirits, 2 quarts.
This will make 18 gallons.

199. QUINCE WINE.

Gather the quinces when pretty ripe, in a dry day, rub off the down
with a linen cloth, then lay them in hay or straw for ten days, to perspire.
Now cut them in quarters, take out the cores, and bruise them well in a
mashing tub with a wooden pestle. Squeeze out the liquid part, by
pressing them in a hair bag, by degrees, in a cider press; strain this liquor
through a fine sieve, then warm it gently over a fire, and skim it, but do
not suffer it to boil. Now sprinkle into it some loaf-sugar reduced to
powder; then, in a gallon of water and a quart of white wine, boil 12 or
14 large quinces thinly sliced: add 2 lbs. of fine sugar, and then strain off
the liquid part, and mingle it with the natural juice of the quinces; put
this into a cask (not to fill it) and mix them well together; then let it stand
to settle; put in two or three whites of eggs, then draw it off. If it be not
sweet enough, add more sugar, and a quart of the best Malmsey. To make
it still better, boil a ¼ lb. of stoned raisins and ½ an oz. of cinnamon bark
in a quart of the liquor, to the consumption of a third part, and straining
it, put it into the cask when the wine is fermenting.

200. Another Method.

Take 20 large quinces, gathered when they are dry and full ripe, wipe
them clean with a coarse cloth, and grate them with a large grater or rasp
as near the cores as possible; but do not touch the cores. Boil a gallon of
spring water, throw in the quinces, and let them boil softly about a
quarter of an hour. Then strain them well into an earthen pan, on 2 lbs. of
double refined sugar. Pare the peel off two large lemons, throw them in,
and squeeze the juice through a sieve. Stir it about till it be very cool,
and then toast a thin bit of bread very brown, rub a little yeast on it, and
let the whole stand close covered twenty-four hours. Then take out the
toast and lemon, put the wine in a cask, keep it three months, and then
bottle it. If a twenty gallon cask is wanted, let it stand six months, before
bottling it; and remember, when straining the quinces, to wring them
hard in a coarse cloth.

201. ORANGE WINE.

Put 12 lbs. of powdered sugar, with the whites of 8 or 10 eggs well
beaten into 6 gallons of spring water; boil them ¾ of an hour; when cold,
put into it two spoonsful of yeast and the juice of 12 lemons, which
being pared must stand with 2 lbs. of white sugar in a tankard, and in the
morning skim off the top, and then put it into the water; add the juice and
rinds of fifty oranges, but not the white or pithy part of the rinds; let it
work all together two days and two nights; then add two quarts of
Rhenish or white wine, and put it into the vessel.

202. Another.
To 6 gallons of water put 15 lbs. of soft sugar; before it boils, add the
whites of six eggs well beaten, and take off the scum as it rises; boil it ½
an hour: when cool, add the juice of fifty oranges, and two-thirds of the
peels cut very thin; and immerse a toast covered with yeast. In a month
after it has been in the cask, add a pint of brandy and 2 quarts of Rhenish
wine: it will be fit to bottle in three or four months, but it should remain
in bottle for twelve months before it is drank.

203. ORANGE AND LEMON WINE.

Orange wine of a superior quality may be made with 2 lbs. of clayed
sugar, and 1 lb. of Malaga raisins to each gallon of water, to which add
the juice and peel of an orange, and to every 100 gallons of fluid, 4 lbs.
of Rhenish tartar.
Two lbs. of honey, and 1 lb. of Malaga raisins, with the juice and peel
of a large orange, to every gallon of water, and 4 lbs. of Rhenish tartar to
every 100 gallons of fluid, will make an orange wine still superior to the
former. Steep and press the fruit, and expend the tartar in setting, raising,
and cutting the backs: the orange peel and juice are not to be added until
the last stage of fermentation, that is on cutting: they will possess
infinitely more vinosity than the ordinary orange wines, indeed, nearly as
much as the juice of the vine.
Lemon wine, equally delicious, may be made in a similar manner:
both these wines, as they advance in age, lose much of the grosser part of
the orange and lemon flavour; one approaches the bergamot, and the
other a fine citron, and become fragrant as they advance in years: they
will be more improved if treacle be used, divested of its colour and burnt
flavour.

204. PARSNIP WINE.

To 12 lbs. of parsnips, cut in slices, add 4 gallons of water; boil them
till they become quite soft. Squeeze the liquor well out of them, run it
through a sieve, and add to every gallon 3 pounds of loaf sugar. Boil the
whole three quarters of an hour, and when it is nearly cold, add a little
yeast. Let it stand for ten days in a tub, stirring it every day from the
bottom, then put it into a cask for twelve months: as it works over, fill it
up every day.

205. WHITE MEAD WINE.

Take of cold soft water, 17 gallons,
white currants, 6 quarts.
Ferment.
Mix honey, 30 pounds,
white tartar, in fine powder, 3 oz.
Add balm and sweetbriar, each 2 handsful,
white brandy, 1 gallon.
This will make 18 gallons.

206. RED MEAD, OR METHEGLIN WINE.

Take of cold soft water, 17 gallons,
red currants, 6 quarts,
black currants, 2 quarts.
 Ferment.
Mix honey, 25 pounds,
beet-root, sliced, 1 pound,
red tartar, in fine powder, 4 oz.
Add cinnamon in powder, 2 oz.
brandy, 1 gallon.
This will make 18 gallons.

207. Another.
Fermented mead is made in the proportion of 1 pound of honey to 3
pints of water; or by boiling over a moderate fire, to two-thirds of the
quantity, three parts water and one part honey. The liquor is then
skimmed and casked, care being taken to keep the cask full while
fermenting. During the fermenting process, the cask is left unstopped and
exposed to the sun, or in a warm room, until the working cease. The cask
is then bunged, and a few months in the cellar renders it fit for use. Mead
is rendered more vinous and pleasant by the addition of cut raisins, or
other fruits, boiled after the rate of half a pound of raisins to six pounds
of honey, with a toasted crust of bread, an ounce of salt of tartar in a
glass of brandy, being added to the liquor when casked; to which some
add five or six drops of the essence of cinnamon; others, pieces of lemon
peel with various syrups.

208. WALNUT MEAD WINE.

To every gallon of water, put three pounds and a half of honey, and
boil them together three quarters of an hour. Then to every gallon of
liquor put about two dozen of walnut leaves, pour the boiling liquor upon
them, and let them stand all night. Then take out the leaves, put in a
spoonful of yeast, and let it work for two or three days.
Then make it up, and after it has stood for three months, bottle it.

209. HONEY WINE.

Put a quantity of the comb, from which honey has been drained in a
tub, and add a barrel of cider, immediately from the press; this mixture
stir, and leave for one night. It is then strained before fermentation; and
honey added, until the specific gravity of the liquor is sufficient to bear
an egg. It is then put into a barrel; and after the fermentation is
commenced, the cask is filled every day, for three or four days, that the
froth may work out of the bung-hole. When the fermentation moderates,
put the bung in loosely, lest stopping it tight might cause the cask to
burst. At the end of five or six weeks, the liquor is to be drawn off into a
tub, and the whites of eight eggs, well beaten up, with a pint of clean
sand, is to be put into it: then add a gallon of cider spirit; and after
mixing the whole together, return it into the cask, which is to be well
cleaned, bunged tight, and placed in a proper situation for racking off,
when fine. In the month of April following, draw it off into kegs, for use;
and it will be equal to almost any foreign wine.

210. COWSLIP RED WINE.

Take of cold soft water, 18 gallons,
Smyrna raisins, 40 lbs.
Ferment.
Mix beet-root, sliced, 3 lbs.
red tartar, in fine powder, 2 oz.
Add cowslip-flowers, 14 lbs.
cloves and mace, in powder, 1 oz.
brandy, one gallon.
This will make 18 gallons.

211. COWSLIP WHITE WINE.

Take of cold soft water, 18 gallons,
Malaga raisins, 35 lbs.
white tartar, in fine powder, 2 oz.
Ferment.
Mix cowslip-flowers, 16 lbs.
Add white brandy, 1 gallon.
This will make 18 gallons.

212. COWSLIP MEAD.

Is made in this manner: to 15 gallons of water put 30 pounds of honey,
and boil it till one gallon be wasted. Skim it, take it off the fire, and have
ready 16 lemons cut in halves. Take a gallon of the liquor, and put it to
the lemons. Put the rest of the liquor into a tub with seven pecks of
cowslips, and let them stand all night. Then put in the liquor with the
lemons, 8 spoonsful of new yeast, and a handful of sweetbriar. Stir them
all well together, and let it work three or four days; then strain it, put it
into the cask, and after it has stood six months, bottle it off.

213. CIDER WHITE WINE.

Take of cold soft water, 2 quarts,
cider, 9 gallons,
honey, 8 pounds,
white tartar, in fine powder, 2 oz.
Ferment.
Mix cinnamon, cloves, and mace, 2 oz.
Add rum, half a gallon.
This will make 9 gallons.

214. CIDER RED WINE.

Take of cold soft water, 3 gallons,
cider, 16 gallons,
honey, 10 pounds.
Ferment.
Add raw sugar, 4 pounds,
beet-root, sliced, 4 pounds,
red tartar, in fine powder, 6 oz.
Mix sweet marjorum and sweetbriar, 3 handsful,
rum, 1 gallon.
This will make 18 gallons.

215. CIDER WINE.

Take of cold soft water, 4 gallons,
cider, 15 gallons,
honey, 12 pounds,
tartar, in fine powder, 2 oz.
Ferment.
Mix ginger, in powder, 6 oz.
sage and mint, 2 handsful.
Add British spirits, 1 gallon.
This will make 18 gallons.

216. GRAPE RED WINE.

Take of cold soft water, 5 gallons,
black, or red grapes, 40 pounds.
Ferment.
Mix cider, 9 gallons,
raw sugar, 20 pounds,
barberry leaves, 3 handsful,
beet-root, sliced, 2 pounds,
red tartar, in powder, 4 ounces.
Add white elder-flowers, 6 handsful, or sassafras chips, 4 pounds.
Brandy, 1 gallon.
This will make 18 gallons.

217. Another.
Take of cold soft water, 6 gallons,
grapes, of any colour, 30 pounds.
Ferment.
Mix treacle, 10 pounds,
beet-root, sliced, 1½ pounds,
red tartar, in powder, 2 ounces.
Add rosemary leaves, 2 handsful,
brandy, ½ a gallon.
This will make 9 gallons.

218. Another.
Take of cold soft water, 8 gallons,
grapes, of any sort, 100 pounds.
Ferment.
Mix raw sugar, 20 pounds,
beet-root, sliced, 4 pounds,
barberry-leaves, 4 handsful,
red tartar, in powder, 6 ounces.
 Add coriander seed, bruised, 2 ounces,
brandy, 6 quarts.
This will make 18 gallons.

219. GRAPE WHITE WINE.

Take of cold soft water, 13 gallons,
white grapes, 50 pounds.
Ferment.
Mix refined sugar, 25 pounds,
white tartar, in powder, 3 ounces.
Add clary seed, bruised, 3 ounces, or
clary flowers, 6 handsful,
Rum, 1 gallon.
This will make 18 gallons.

220. Another Grape Wine.

To every gallon of ripe grapes put a gallon of soft water, bruise the
grapes, let them stand a week without stirring, and draw the liquor off
fine; to every gallon of wine put three pounds of lump sugar; put the
whole into a vessel, but do not stop it till it has done hissing, then stop it
close, and in six months it will be fit for bottling.
A better wine, though smaller in quantity, will be made by leaving out
the water, and diminishing the quantity of sugar. Water is necessary, only
where the juice is so scanty, or so thick, as in cowslip, balm, or black
currant wine, that it could not be used without it.

221. RAISIN WINE, EQUAL TO SHERRY.

Let the raisins be well washed and picked from the stalks; to every
pound thus prepared and chopped, add one quart of water, which has
been boiled and has stood till it is cold. Let the whole stand in the vessel
for a month, being frequently stirred. Now let the raisins be taken from
the cask and let the liquor be closely stopped in the vessel.
In the course of a month let it be racked into another vessel, leaving all
the sediment behind, which must be repeated till it becomes fine, when
add to every ten gallons, six pounds of fine sugar, and one dozen of
Seville oranges, the rinds being pared very thin, and infused in two
quarts of brandy, which should be added to the liquor at its last racking.
Let the whole stand three months in the cask, when it will be fit for
bottling; it should remain in the bottle for a twelvemonth.
To give it the flavour of Madeira, when it is in the cask, put in a
couple of green citrons, and let them remain till the wine is bottled.

222. Another Raisin Wine.

Put two hundred weight of raisins, with the stalks, into a hogshead,
and fill it almost with spring water; let them steep for about twelve days,
frequently stirring, and after pouring off the juice, dress the raisins and
mash them. The whole should then be put together into a very clean
vessel that will exactly contain it. It will hiss for some time, during
which it should not be stirred; but when the noise ceases, it must be
stopped close, and stand for about six or seven months: and then, if it
proves fine and clear, rack it off into another vessel of the same size.
Stop it up, and let it remain for twelve or fourteen weeks longer, then
bottle it off. If it should not prove clear, fine it down with three ounces of
isinglass, and a quarter of a pound of sugar-candy, dissolved in some of
the wine.

223. GINGER WINE.

Take of cold soft water, 19 gallons,
Malaga raisins, 50 lbs.
white tartar, in powder, 4 oz.
Ferment.
Mix ginger, in powder, or bruised, 20 oz.
18 lemons, peel and juice.
Add brandy, 2 quarts, or more.
This will make 18 gallons.

224. Another.
Take 20 quarts of water,
5 lbs. of sugar,
3 oz. of white ginger,
1 oz. of stick liquorice.
 Boil them well together; when it is cold put a little new yeast upon it,
but not too much; then put it into the barrel for ten days, and after that
bottle it, putting a lump of white sugar into every bottle.

225. Another.
To seven gallons of water put nineteen pounds of clayed sugar, and
boil it for half an hour, taking off the scum as it rises; then take a small
quantity of the liquor, and add to it nine ounces of the best ginger
bruised. Now put it all together, and when nearly cold, chop nine pounds
of raisins, very small, and put them into a nine gallon cask (beer
measure,) with one ounce of isinglass. Slice four lemons into the cask,
taking out all the seeds, and pour the liquor over them, with half a pint of
fresh yeast. Leave it unstopped for three weeks, and in three months it
will be fit for bottling.
There will be one gallon of the sugar and water more than the cask
will hold at first: this must be kept to fill up, as the liquor works off, as it
is necessary that the cask should be kept full, till it has done working.
The raisins should be two-thirds Malaga, and one third Muscadel. Spring
and autumn are the best seasons for making this wine.

226. RHUBARB WINE.

Take of sliced rhubarb, 2½ oz.
lesser cardamom seeds, bruised and husked, ½ oz.
saffron, 2 drachms,
Spanish white wine, 2 pints,
proof spirit, ½ pint.
Digest for ten days, and strain.
This is a warm, cordial, laxative medicine. If is used chiefly in
weakness of the stomach and bowels, and some kind of loosenesses, for
evacuating the offending matter, and strengthening the tone of the
viscera. It may be given in doses of from half a spoonful to three or four
spoonsful or more, according to the circumstances of the disorder, and
the strength of the patient.

227. SAGE WINE.

 Boil twenty-six quarts of spring water a quarter of an hour, and when
it is blood warm, put twenty-five pounds of Malaga raisins, picked,
rubbed, and shred, into it, with almost half a bushel of red sage shred,
and a porringer of ale yeast, stir it all well together, and let it stand in a
tub, covered warm, six or seven days, stirring it once a day: then strain it
off, and put it in a runlet. Let it work three or four days, and then stop it
up; when it has stood six or seven days, put in a quart or two of Malaga
sack; and when it is fine, bottle it.

228. GILLIFLOWER WINE.

To three gallons of water put six pounds of the best powder sugar, boil
the sugar and water together for the space of half an hour, keep
skimming it as the scum rises; let it stand to cool, beat up three ounces of
syrup of betony with a large spoonful of ale yeast, put it into the liquor,
and brew it well together; then having a peck of gilliflowers, cut from the
stalks, put them into the liquor, let them infuse and work together three
days, covered with a cloth; strain it, and put it into a cask, and let it settle
for three weeks; then bottle it.

229. TURNIP WINE.

Pare and slice a number of turnips, put them into a cider press, and
press out all the juice. To every gallon of the juice, add three pounds of
lump sugar; have a vessel ready large enough to hold the juice, and put
half a pint of brandy to every gallon. Pour in the juice and lay something
over the bung for a week, to see if it works; if it does, do not bung it
down till it has done working; then stop it close for three months, and
draw it off into another vessel, when it is fine bottle it off.
This is an excellent wine for gouty habits, and is much recommended
in such cases in lieu of any other wine.

230. ROSE WINE.

Take a well-glazed earthen vessel, and put into it three gallons of rose-
water drawn with a cold still. Put into that a sufficient quantity of rose
leaves, cover it close, and set it for an hour in a kettle or copper of hot
water, to take out the whole strength and tincture of the roses; and when
it is cold, press the rose leaves hard into the liquor, and steep fresh ones
in it, repeating it till the liquor has got the full strength of the roses. To
every gallon of liquor put three pounds of loaf sugar, and stir it well, that
it may melt and disperse in every part. Then put it into a cask, or other
convenient vessel, to ferment, and put into it a piece of bread toasted
hard, and covered with yeast. Let it stand about thirty days, when it will
be ripe, and have a fine flavour, having the whole strength and scent of
the roses in it; and it may be greatly improved by adding to it wine and
spices. By this method of infusion, wine of carnations, clove,
gilliflowers, violets, primroses, or any other flower having a curious
scent, may be made.

231. BARLEY WINE.

Boil half a pound of fresh barley in three waters, and save three pints
of the last water. Mix it with a quart of white wine, half a pint of borage
water, as much of clary water, a little red rose-water, the juice of five or
six lemons, three quarters of a pound of fine sugar, and the thin yellow
rind of a lemon. Mix all these well together, run it through a strainer, and
bottle it. It is pleasant in hot weather, and very good in fevers.

232. ENGLISH FIG-WINE.

Take the large blue figs, when pretty ripe, and steep them in white
wine, having made some slits in them, that they may swell and gather in
the substance of the wine. Then slice some other figs, and let them
simmer over a fire in water until they are reduced to a kind of pulp. Then
strain out the water, pressing the pulp hard, and pour it as hot as possible
on the figs that are imbrewed in the wine. Let the quantities be nearly
equal, but the water somewhat more than the wine and figs. Let them
stand twenty-four hours, mash them well together, and draw off what
will run without squeezing. Then press the rest, and if not sweet enough,
add a sufficient quantity of sugar, to make it so. Let it ferment, and add
to it a little honey and sugar-candy; then fine it with whites of eggs, and
a little isinglass, and draw it off for use.

233. SYCAMORE WINE.

Boil two gallons of the sap half an hour, and then add to it four pounds
of fine powdered sugar. Beat the whites of three eggs to froth, and mix
them with the liquor; but take care that it is not too hot, as that will poach
the eggs. Skim it well, and boil it half an hour. Then strain it through a
hair sieve, and let it stand till next day. Then pour it clean from the
sediment, put half a pint of yeast to every twelve gallons, and cover it
close up with blankets. Then put it into the barrel, and leave the bung-
hole open till it has done working. Then close it up well, and when it has
stood two months, bottle it. The fifth part of the sugar must be loaf; and
if raisins are liked, they will be a great addition to the wine.

234. BALM WINE.

Take forty pounds of sugar and nine gallons of water; boil it gently for
two hours, skim it well, and put it into a tub to cool. Take two pounds
and a half of the tops of balm, bruise them, and put them into a barrel,
with a little new yeast; and when the liquor is cold, pour it on the balm.
Stir it well together and let it stand twenty-four hours, stirring it often.
Then close it up, and let it stand six weeks. Then rack it off and put a
lump of sugar into every bottle. Cork it well, and it will be better the
second year than the first.

235. SCURVY-GRASS WINE.

Scurvy-grass, or spoonwort, is a very sovereign medicinal herb,
appropriated chiefly to the health of invalids.
Take the best large scurvy-grass tops and leaves, in May, June, or July,
bruise them well in a stone mortar, then put them in a well-glazed
earthen vessel, and sprinkle them over with some powder of crystal of
tartar, then smear them with virgin honey, and being covered close, let it
stand twenty-four hours; then set water over a gentle fire, putting to
every gallon three pints of honey, and when the scum rises, take it off,
and let it cool; then put the stamped scurvy grass into a barrel, and pour
the liquor to it, setting the vessel conveniently end-ways, with a tap at
the bottom. When it has been infused twenty-four hours, draw off the
liquor, strongly press the juice and moisture out of the herb into the
barrel or vessel, and put the liquor up again; then put a little new yeast to
it, and suffer it to ferment three days, covering the place of the bung or
vent with a piece of bread spread over with mustard seed, downward, in
a cool place, and let it continue till it is fine and drinks brisk; then draw
off the finest part, leaving only the dregs behind: afterwards add more
herbs, and ferment it with whites of eggs, flour, and fixed nitre, verjuice,
or the juice of green grapes, if they are to be had; to which add six
pounds of the syrup of mustard, all mixed and well beaten together, to
refine it down, and it will drink brisk, but is not very pleasant; being here
inserted among artificial wines rather for the sake of health than for the
delightfulness of its taste.

236. CHEAP AND WHOLESOME CLARET.

Take a quart of fine draft Devonshire cider, and an equal quantity of
good port. Mix them, and shake them. Bottle them, and let them stand
for a month. The best judge will not be able to distinguish them from
good Bordeaux.

237. DRY WINE.

Those who like a dry wine, should put into the vat, at the
commencement of the vinous fermentation, an ounce or two of calcined
gypsum, in fine powder.

MANAGEMENT OF BRITISH WINES.

238. To guard against unripe Fruit.

If the season proves bad, so that some fruits are not sufficiently ripe,
immediately after the vinous fermentation, and the must of such fruit is
put into the cask, it is to be rolled two or three times a day, for a week or
two. A spirituous fermentation will soon commence, the bung of the cask
must then be taken out, and the hole covered with a bit of light wood or
canvas, and as any scum arises, it should be taken away. When the scum
disappears, fill up the cask, and bung it up. But a vent-hole must be left
open for a week.

239. To keep and manage Wines.

Wines will diminish, therefore the cask must be kept filled up with
some of the same wine, or some other that is as good or better.
They must at all times be kept in a cool cellar, if not, they will
ferment. If wines are kept in a warm cellar, an acetous fermentation will
soon commence, and the result consequently will be vinegar. The more a
wine frets and ferments, the more it parts with its strength and goodness:
when wines are found to work improperly in the cellar, the vent-peg
must be taken out for a week or two.
 If any wine ferments, after being perfected, draw off a quart and boil
it, and pour it hot into the cask, add a pint or a quart of brandy, and bung
up a day or two after.
Or, draw off the wine, and fumigate the cask, with one ounce of flour
of brimstone, and half an ounce of cinnamon, in powder. Mix the two
together, and tie them up in a rag. Turn the bung-hole of the cask
downwards, place the rag under the bung-hole, and set fire to it, so that
the gas ascends into the cask. As soon as it is burnt out, fill up the cask
with wine, and bung it up tight.

240. To sweeten a foul Cask.

Set fire to a pound or more of broken charcoal, put it into the cask and
immediately fill up the cask with boiling water. After this, roll the cask
once or twice a day for a week; then pour out the charcoal and water,
wash out the cask with clean cold water, and expose it to the external air
for some days.

241. To improve Poor Wines.

Poor wines may be improved by being racked off, and returned into
the cask again; and then putting into the wine about a pound of jar or box
raisins, bruised, and a quart of brandy.
Or, put to the wine two pounds of honey, and a pint or two of brandy.
The honey and brandy to be first mixed together.
Or, draw off three or four quarts of such wine, and fill the cask up with
strong wine.

242. To improve Wine when lowering or decaying.

Take one ounce of roche-alum, make it into powder; then draw out
four gallons of wine, mix the powder with it, and beat it well for half an
hour; then fill up the cask, and when fine (which will be in a week’s time
or little more) bottle it off. This will make it drink fine and brisk.

243. To restore Flat Wines.

Flat wines may be restored by one pound of jar raisins, one pound of
honey, and half a pint of spirit of wine, beaten up in a mortar with some
of the wine, and then put into the cask.
 244. To remove a musty or disagreeable taste in Wines.
Put into the cask three or four sticks of charcoal, and bung up the cask
tight. In a month after take them out.—Or, cut two ripe medlars, put
them in a gauze bag, and suspend them from the bung-hole into the wine,
and bung up the cask air-tight. A month after take them out, and bung up
the cask again.—Or, mix half a pound of bruised mustard-seed, with a
pint or more of brandy, and stir it up in the wine; and two days after bung
up the cask.

245. Another Method.

At the finish of the process, when the brandy or spirit is put to the
wine, it is particularly recommended that a quarter of an ounce of crystal
camphor, in the lump, be dropped into the bung-hole of each eighteen
gallons of wine.

246. Another Method.

Oil poured upon wine, or any other liquor, will prevent it from
growing musty, or becoming corrupt.

247. To take away the ill scent of Wines.

Bake a long roller of dough, stuck well with cloves, and hang it in the
cask.

248. To pass White Wine off for Champaign.

Rack it often from the lees; and when very brilliant, bottle it off:—this
must be done between vintage time and the month of May.
It has (says Mr. Carnell) been a most absurd practice with many
families to use green gooseberries, in order to imitate Champaign wine;
but green fruit is by no means fit or proper for the making of any wine.
Nor, indeed, is it at all necessary in the making an imitation of
Champaign.

249. To make Wine sparkle like Champaign.

Take great care to rack off the wine well, and in March bottle it as
quick as possible. The bottles must be very clean and dry, and the corks
of the best sort, made of velvet or white cork. In two months after the
wine will be in fine condition to drink.

250. To clear foul or ropy Wines.

Take 1 ounce of chalk, in powder,
½ an ounce of burnt alum,
the white of an egg, and
one pint of spring water.
Beat the whole up in a mortar, and pour it into the wine; after which,
roll the cask ten minutes; and then place it on the stand, leaving the bung
out for a few days. As soon as the wine is fine, rack it off.
Or, take 1 oz. of ground rice,
½ oz. of burnt alum, and
½ oz. of bay-salt.
Beat the whole up in a mortar, with a pint or more of the wine, pour it
into the cask, and roll it ten minutes. The cask must not be bunged up for
a few days. As soon as such wine becomes fine, rack it off.
Or, bring the cask of wine out of the cellar, and place it in a shady
situation to receive the circulation of the air; and take out the bung. In
three weeks or a month, rack it off into a sweet cask, which fill up, and
put into the wine an ounce of cinnamon, in the stick; and bung it up tight.

251. Another Method.

Tap the cask, and put a piece of coarse cloth upon that end of the cock
which goes to the inside of the cask; then rack it into a dry cask to thirty
gallons of wine, and put in five ounces of powdered alum. Roll and
shake them well together, and it will fine down, and prove a very clear
and pleasant wine.

252. To correct green or harsh Wines.

Take 1 oz. of salt,
½ an oz. of calcined gypsum, in powder, and
1 pint of skimmed milk.
Mix those up with a little of the wine, and then pour the mixture into
the cask; put in a few lavender leaves, stir the wine with a stick, so as not
to disturb the lees, and bung it up.
 253. To correct sharp, tart, acid Wines.
Mix one ounce of calcined gypsum, in powder, and two pounds of
honey, in one quart of brandy; pour the mixture into the wine, and stir it
so as not to disturb the lees; fill up the cask, and the following day bung
it up:—rack this wine as soon as fine.
Or, mix half an ounce of the salt of tartar, half an ounce of calcined
gypsum, in powder, with a pint of the wine; pour it into the cask, and put
an ounce of cinnamon in the stick; stir the wine without disturbing the
lees, fill up the cask, and the day following bung it up.
Or, boil 3 ounces of rice; when cold put it into a gauze-bag, and
immerge it into the wine; put into the wine also a few sticks of
cinnamon, and bung up the cask. In about a month after, take the rice
out.

254. To restore sour Wines.

Take calcined gypsum, in powder, 1 oz.
cream of tartar, in powder, 2 oz.
Mix them in a pint or more of brandy; pour it into the cask; put in,
also, a few sticks of cinnamon, and then stir the wine without disturbing
the lees. Bung up the cask the next day.

255. Another Method.

Boil a gallon of wine, with some beaten oyster-shells and crabs’ claws
burnt into powder, an ounce of each to every ten gallons of wine; then
strain out the liquor through a sieve, and when cold, put it into wine of
the same sort, and it will give it a pleasant lively taste. A lump of
unslacked lime put into the cask will also keep wine from turning sour.

256. To fine or clarify Wines.

Boil a pint of skimmed milk; when cold mix with it an ounce of chalk,
in fine powder, pour it into the cask, and roll it ten minutes. The
following day bung up the wine, and rack it off as soon as fine.

257. Another Method.

Or, take 1½ oz. of gum-arabic, in fine powder, and
1 oz. of chalk, in powder.
 Mix those up with a pint more of wine, pour the mixture into the cask,
roll it ten minutes, and then fill it up. Bung it up the next day, and rack
off the wine as soon as fine.
Or, take the yolk and white of an egg,
½ oz. of chalk, in powder, and
½ oz. of burnt alum, in powder.
Beat those up in a mortar with a pint of spring water, and pour the
mixture into the wine, roll the cask; then fill it up, and bung it up the next
day.—Rack off the wine as soon as fine.

258. To sweeten Wines.

In 30 gallons of wine infuse a handful of the flowers of clary; then add
a pound of mustard seed, dry ground, put it into a bag, and sink it to the
bottom of the cask.

259. To stop the Fermentation of Wine.

It is in the first place necessary to consider whether the existing state
of fermentation be the original or secondary stage of that process which
comes on after the former has ceased for several days, and is indeed the
commencement of acetous fermentation. That of the former kind rarely
proceeds beyond what is necessary for the perfect decomposition of the
saccharine and other parts of the vegetable substances necessary for the
production of spirit, unless the liquor be kept too warm, or is too weak,
and left exposed to the air after the vinous fermentation is completed.
The means to correct these circumstances are sufficiently obvious. The
heat for spirituous fermentation should not be above 60 degrees
Fahrenheit; when it is much above that point, the liquor passes rapidly
through the stage of vinous fermentation, and the acetous immediately
commences. When too long-continued fermentation arises from the
liquor having been kept in a warm situation, it will be soon checked by
bunging, after being removed into a cold place; the addition of a small
proportion of spirits of wine or brandy, previously to closing it up, is also
proper. A degree of cold, approaching to the freezing point, will check
fermentation of whatever kind. Fermentation of this kind cannot be
stopped by any chemical agent, except such as would destroy the
qualities of the liquor intended to be produced.
 The secondary stage of fermentation, or the commencement of the
acetous, may be stopped by removing the liquor to a cool situation;
correcting the acid already formed; and if the liquor contain but little
spirit, the addition of a proper proportion of brandy is requisite.
The operation of racking is also necessary to preserve liquor in a
vinous state, and to render it clear. This process should be performed in a
cool place.

260. To restore pricked British Wines.

Rack the wines down to the lees into another cask, where the lees of
good wines are fresh, then put a pint of strong aqua vitæ, and scrape half
a pound of yellow bees-wax into it, which by heating the spirit over a
gentle fire, will melt: after which dip a piece of cloth into it, and when a
little dry, set on fire with a brimstone match, put it into the bung-hole,
and stop it up close.

261. Another Method.

First prepare a fresh empty cask, that has had the same kind of wine in
it which is about to be racked, then match it, and rack off the wine,
putting to every ten gallons two ounces of oyster powder, and half an
ounce of bay-salt, then get the staff and stir it well about, letting it stand
till it is fine, which will be in a few days; after which rack it off into
another cask, (previously matched) and if the lees of some wine of the
same kind can be got, it will improve it much.—Put likewise a quart of
brandy to every ten gallons, and if the cask has been emptied a long time,
it will match better on that account; but if even a new cask, the matching
must not be omitted. A fresh empty cask is to be preferred.
N. B. This method will answer for all made wines.

262. A NEW METHOD OF MAKING CURRANT WINE.

Boiling the fruit is a practice of decided advantage. From this
treatment many tasteless fruits acquire a flavour, as is well known, and
many bad flavours are converted into agreeable ones. In no case perhaps
is this more remarkable than in the black currant, which, harsh and
comparatively insipid in its natural state, acquires by boiling a powerful,
and, to most persons, a highly agreeable flavour. In making wine from
this variety of currant, the effects of this process are very remarkable; the
produce of the raw fruit being scarcely distinguished by any particular
property from the herd of made wines, while that of the boiled fruit may
with careful management be brought to resemble some of the best of the
sweet Cape wines. In the white and red currant the same precaution has
been attended with results equally successful, though not marked by a
contrast so decided. If sweet wine is intended, the quantity of fruit for 10
gallons should not exceed 40 pounds; if dry wine is desired, it may
extend to 60. The proportion of sugar will be 30 pounds as before. If a
much stronger wine of either quality is desired, it must extend to 40
pounds. Unsound or bruised fruit should be rejected; and the remains of
the blossom and fruit stalk carefully removed.
 PERFUMERY AND COSMETICS.

263. A NATURAL DENTIFRICE.

The common strawberry is a natural dentifrice, and its juice, without
any preparation, dissolves the tartareous incrustations on the teeth, and
makes the breath sweet and agreeable.

264. TO MAKE EAU DE MELISSE DES CARMES.

Take of spirit of balm, 8 pints,
lemon peel, 4 do.
nutmegs, and
coriander seeds, each, 2 do.
rosemary, marjoram,
thyme, hissop,
cinnamon, sage,
aniseed, cloves,
angelica roots, each 1 pint.
Mix. Distil and keep it for a year in an ice-house.
This is the original receipt of the barefooted Carmelites, now in
possession of the company of apothecaries of Paris, who sell a vast
quantity of this celebrated water.

265. EAU DE COLOGNE.

Take of essence de bergamotte, 3 oz.
Neroli, 1½ drachms.
cedrat, 2 do.
lemon, 3 do.
oil of rosemary, 1 do.
spirit of wine, 12 lbs.
——— rosemary, 3¼ do.
eau de melissee de Carmes, 2¼ do.
Mix. Distil in balneum mariæ, and keep it in a cold cellar or ice-house
for some time. It is used as a cosmetic, and made, with sugar, into a
ratafia.
 266. EAU DE BOUQUET.
Take of sweet-scented honey water, 1 oz.
eau sans pareille, 1½ do.
essence de jasmin, 5 drachms,
syrup of cloves, and
spirit of violets, each, 4 drachms,
calamus aromaticus,
long-rooted cyperus,
lavender, each, 2 do.
essence of neroli, 1 scruple.
Mix. Some add a few grains of musk and ambergris: it is sweet
scented, and may be made into a ratafia with sugar.

267. ESSENCE DE JASMIN.

The flowers are stratified with wool or cotton, impregnated with oil of
behn, or nut oil, in an earthen vessel, closely covered, and kept for some
time in a warm bath; this is repeated with fresh flowers, until the oil is
well scented: the wool, &c. is then put into a sufficient quantity of spirit
of wine, and distilled in balneum mariæ.

268. THE BEST HONEY WATER.

Take of coriander seeds, a pound, cassia, four oz. cloves and gum
benzoin, each, 2 oz. oil of rhodium, essence of lemon, essence of
bergamot, and oil of lavender, each, 1 drachm, rectified spirit of wine, 20
pints, rose water, 2 quarts, nutmeg water, 1 quart, musk and ambergris,
each, twelve grains. Distil in a water bath to dryness.

269. Another Method.

Put 2 drachms each, of tincture of ambergris, and tincture of musk, in
a quart of rectified spirit of wine, and half a pint of water; filter and put it
up in small bottles.

270. OTTAR OF ROSES.

The Royal Society of Edinburgh received from Dr. Monro the
following account of the manner in which this costly perfume is prepared
in the east. Steep a large quantity of the petals of the rose, freed from
every extraneous matter, in pure water, in an earthen or wooden vessel,
which is exposed daily to the sun, and housed at night, till a scum rises to
the surface. This is the ottar, which carefully absorb by a very small
piece of cotton tied to the end of a stick. The oil collected, squeeze out of
the cotton into a very diminutive vial, stop it for use. The collection of it
should be continued, whilst any scum is produced.

271. ENGLISH MILK OF ROSES.

Take 2 lbs. of Jordan almonds,
5 quarts of rose water,
1 do. of rectified spirit of wine,
½ an oz. of oil of lavender,
2 oz. of Spanish oil-soap, and
4 oz. of cream of roses.
Blanch the almonds in boiling water, dry them well in a cloth, then
pound them in a mortar until they become a paste. Pound in the soap and
mix it well with the almond paste. Then add the cream of roses. When
these are mixed, add the rose-water and spirits, which stir in with a
spatula or knife. Strain the whole through a clean white cloth, then add
the oil of lavender to the expressed liquid, drop by drop, and stir the
whole well. When the mixture has stood for a day, cover it over with a
cloth from the dust, then bottle it for use.

272. FRENCH MILK OF ROSES.

Mix together 4 oz. of oil of almonds,
½ an oz. of English oil of lavender,
2 quarts of spirit of wine, and
10 do. of rose-water.
Next, blanch 3 lbs. of Jordan almonds, and pound them in a mortar,
with a quarter of a lb. of Spanish oil-soap, half an oz. of spermaceti, and
half an oz. of white wax. Put these ingredients into a large jar, with two
ounces of pearl-ash, dissolved in an ounce of warm water. Shake the
whole well, and then pour it into small bottles for sale.

273. CREAM OF ROSES.

Take 1 lb. of oil of sweet almonds,
1 oz. of spermaceti,
 1 oz. of white wax,
1 pint of rose-water, and
2 drachms of Malta rose, or nerolet essence.
Put the oil, spermaceti, and wax, into a well-glazed pipkin, over a
clear fire, and, when melted, pour in the rose-water by degrees, and keep
beating, till the compound becomes like pomatum. Now add the essence,
and then put the cream into small pots or jars, which must be well
covered up with pieces of bladder, and soft skin leather.

274. COLD CREAM POMATUM, FOR THE COMPLEXION.

Take an ounce of oil of sweet almonds, and half a drachm each, of
white wax and spermaceti, with a little balm. Melt these ingredients in a
glazed pipkin over hot ashes, and pour the solution into a marble mortar;
stir it with the pestle until it becomes smooth and cold, then add
gradually an ounce of rose or orange-flower water; stir all the mixture till
incorporated to resemble cream. This pomatum renders the skin at once
supple and smooth. To prevent marks from the small pox, add a little
powder of saffron. The gallipot in which it is kept, should have a piece of
bladder tied over it.

275. Another Method.

Take 4 ounces of clear trotter oil, one ounce of oil of jesamine, 2
ounces of spermaceti, and one ounce of white wax, scraped fine. Melt
them together very gently, then pour it into a pan, which must be kept by
the fire. Now beat it without intermission, till it becomes one consistent
very white body: then put to it 3 ounces of rose or orange-flower water,
with about a drachm of spirit of ambergris, or other sweet essence.
Beat the mixture well again, until the water and spirit be properly
absorbed. This beating will add greatly to the whiteness as well as the
flavour, of the cream, which will now be as white as snow; particularly if
care is taken that the utensils and ingredients are quite clean.
In winter, all the utensils, &c. must be kept warm, and the process
performed in a warm room. Even the rose water must be warmed,
previous to mixture, otherwise the cream will congeal into knobs, so as
to cause the whole to be melted again.
 In summer every thing must be kept cool after the melting and mixing.
More wax must likewise be used in summer than in winter.
When put into pots, the cold cream is to be kept very cool: each
having honey water poured on the top, in order to improve the flavour.

276. POMADE DIVINE.

Put a pound and a half of clear beef marrow into an earthen pan of
fresh water, and change the same for ten days, then steep it in rose water
for 24 hours, and drain it in a cloth till dry. Take an ounce of storax, gum
benjamin, odoriferous Cypress powder, or of Florence, half an ounce of
cinnamon, two drachms of cloves, and two drachms of nutmeg, all finely
powdered; mix them with the marrow, then put the ingredients into a
three-pint pewter pot, make a paste of the white of egg and flour, and lay
it upon a piece of rag, over that, put another piece of linen to cover the
top close. Put the pot into a large copper pot with water, and keep it
steady that it may not reach to the covering of the pot that holds the
marrow. As the water shrinks, add more, for it must boil four hours
without ceasing; strain the ointment through a linen cloth into small pots,
and when cold cover them up close with bladder and paper. Don’t touch
it with anything but silver.

277. PEARL WATER, FOR THE FACE.

Put half a pound of best Spanish oil soap, scraped very fine, into a
gallon of boiling water. Stir it well for some time, and let it stand till
cold. Add a quart of rectified spirit of wine, and half an ounce of oil of
rosemary; stir them again.
This compound liquid, when put up in proper phials, in Italy, is called
tincture of pearls. It is an excellent cosmetic for removing freckles from
the face, and for improving the complexion.

278. ALMOND BLOOM.

Take of Brazil dust, 1 oz.
water, 3 pints,
isinglass, 6 drachms,
cochineal, 2 do.